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Vorheriger Titel:	Young, Simon Tolley's limited liability partnerships handbook
1. Verfasser:	Young, Simon (VerfasserIn)
Format:	Buch
Sprache:	English
Veröffentlicht:	Haywards Heath, West Sussex Tottel 2007
Ausgabe:	2. ed.
Schlagworte:	Limited liability partnership > Great Britain Großbritannien
Online-Zugang:	Table of contents only Inhaltsverzeichnis Klappentext
Beschreibung:	1. Aufl. u.d.T.: Young, Simon: Tolley's limited liability partnerships handbook
Beschreibung:	xxiv, 438 S.
ISBN:	1845922611 9781845922610

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Datensatz im Suchindex

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adam_text	Contents Preface Ό Table of Cases XV Table of Statutes XüU Table of Statutes Instruments xxiii 1 The Background and Legislative Development 1 The spread of partnership law 1 In the beginning was the partnership 1 The Companies Acts 2 Limited partnerships 2 The restrictions of partnerships 2 The rise of personal liability 3 Introducing the concept of limited liability partnerships 3 The partnership ethos 5 The role of the Inland Revenue 5 The protection of the public 6 The main regulations 6 Other regulations 7 A comprehensible version 7 Commencement 7 Application of the Act 8 2 WhatisanLLP? 9 The definition of an LLP 9 An LLP s corporate personality 9 The moment of creation 10 Unlimited capacity 10 Unlimited maximum size 10 Minimum size 10 Duration and continuity 11 Disapplication of partnership law 11 The requirements for incorporation 12 Association - reality or illusion? 12 The requirement of a lawful business 12 The requirement for profit 13 Premature incorporation 13 3 The Process of Formation and Naming 15 The incorporation document — general No agreement reauired 15 15 Vil Contents The incorporation document - requirements 16 The scheduled requirements 16 The format of names - general 16 The format of names - Wales 17 The choice of name - avoiding existing names 17 The choice of name - other restrictions 17 Names that are too like others 18 Misleading names 18 Application to set aside Secretary of State s direction 18 Failure to comply with direction 19 The registered office 19 Incorporation fees 19 Publication of the LLP s name 19 LLPseal 20 Particulars in correspondence 20 Application of the Business Names Act 1985 21 Professional requirements for letterhead 21 Post Formation Administration 22 Change of name 22 Change of registered office 22 Steps to follow changes 23 Joining/leaving members 23 Changes in designated members 24 Change of members details 24 Enforcement of notice requirements 24 Annual returns 25 Ensuring internal compliance 26 The Transfer of Business 27 The concept of transfer 27 The extent of transfer 27 Cessation of the existing business 28 Advantages of transitional provisions 29 Disadvantages of transitional provisions 29 Dissolution agreement 29 Transfer agreement 30 The effect of personnel changes 30 The scope of the transfer agreement 31 Conclusion 43 Membership Concepts 44 The terminology of membership 44 Subscriber members 45 Joining as a member by agreement 45 Eligibility for membership 45 Members are not usually employees 46 Members as workers for statutory purposes 46 The basis of membership 47 viii Contents 10 11 No duty of good faith between members 47 The problems of providing a duty of good faith 48 Limitations on a member s authority 48 The effect of cessation of membership 50 The possibility of an individual member s liability 51 Restrictions on management or administration 54 Registration of members details 56 Designated Members 58 Reasons for the creation of designated members 58 What are designated members for? 58 What is a designated member? 59 Duties of designated members 59 Creation of designated powers by agreement 61 Using the opportunity of designation 61 Designation of all members 61 Designation of particular members 62 Changing the approach 62 Stated obligations of designated members 64 Contrast with proposals for directors responsibilities 64 Underlying obligations 65 Criminal Justice Act statements 65 Governance of the LLP 66 General 66 The default provisions 68 Additional provisions 81 Taxation of LLPs 86 General 86 Income tax 88 Capital gains tax 91 Inheritance tax 93 Stamp duty and stamp duty land tax 94 National insurance 97 Value added tax 98 Accounts and Auditing 99 Introduction 99 Preparation of accounts 101 Approval of accounts and report 105 Delivery and distribution of accounts 107 Correction of defective accounts 113 Exemptions for small and medium-sized LLPs etc 115 Auditors 121 Supplementary matters 130 Members Financial Interests 132 Introduction 132 IX Contents The underlying principles 132 The degree of disclosure 133 Comparison with other jurisdictions 133 Requirements for non-exempt LLPs - the balance sheet 133 Profit and loss accounts 137 Notes to the balance sheet - paragraph 37 A information 139 Notes to the profit and loss account - paragraph 56A information 140 Information not needing disclosure 141 Exemption for small LLPs 141 Exemption for qualifying small LLPs with abbreviated balance sheets 141 Summary of disclosure requirements 142 Annual accounting documentation requirements 142 12 Miscellaneous Provisions 143 Introduction 143 Minimum membership 143 Contractual requirements 144 Debentures 146 Registration of charges 151 Investigations of an LLP s affairs 158 Arrangements and reconstructions 165 Protection from unfair prejudice 168 13 Voluntary Arrangements 173 Applying the 1986 Act 173 The concept of voluntary arrangements 173 The role of the nominee/supervisor 174 Framing the proposals 175 Practical difficulty of LLP arrangements 175 Proposing the arrangement 175 The LLP s proposal 176 Proposing a moratorium 177 Obtaining a moratorium 177 The effect of a moratorium 177 The nominee s responsibilities 178 The creditors meeting 178 Conduct of the meeting 179 Voting at creditors meetings 179 Voting at members meetings 179 Majorities at creditors meetings 180 Majorities at members meetings 180 Adjournments of meetings 180 Acceptance of modifications by the LLP 181 Passing of property 181 Reporting the meeting 181 The effect of approval 182 Subsequent court intervention 182 Contents Appointment of a supervisor by the court 182 Proposals by administrator or liquidator 183 Revocation or suspension of the arrangement 183 The supervisor s duties 184 Completion of the arrangement 184 Failure of an arrangement 184 14 Administration 186 Introduction 186 The purposes of administration 187 The status of an administrator 187 Applying for an administration order 187 Presentation of the application 188 Notification of application 188 The LLP as petitioner 188 Orders to be made 188 Appointment by a floating charge holder 189 Appointment by the LLP or its members 189 Interaction with an administrative receiver 190 The effect of entering into administration 190 Interim moratorium 191 Qualification of the above prohibitions 191 Notification of the order 191 Submission of a statement of affairs 192 Contents of the statement of affairs 192 The administrator s proposals 193 When creditors meeting may be unnecessary 193 Consideration of proposals by creditors 193 Notifying the outcome of the meeting 194 Revision of proposals 194 General duties and powers of the administrator 195 Power to deal with property subject to floating charge 195 Power to deal with property subject to fixed charge 196 Challenges to the administrator 196 Potential orders on an application 196 Misfeasance 197 Ending administrations 197 Replacing an administrator 199 Filling a vacancy 200 Release of the administrator 200 Charges and liabilities due to the administrator 201 Joint and concurrent administrators 201 Receivers and administrative receivers 201 Administration and receivership affecting solicitors LLPs 202 15 Voluntary Winding Up 203 General 203 Members voluntary winding up 205 xi Contents Creditors voluntary winding up 207 Provisions applying to all types of voluntary winding up 209 16 Winding Up by the Court 213 Introduction 213 Choice of court 213 Circumstances leading to compulsory winding up 214 Inability to pay debts 214 Statutory demands 215 Just and equitable 216 Interaction with other remedies 216 Potential petitioners 217 Petition by the Secretary of State 217 Commencement of a winding up 217 Dispositions between commencement and order 218 Protection between commencement and order 218 The court s powers 219 The LLP s statement of affairs 219 Public examination of members 220 Provisional liquidators 220 Appointment of a liquidator - the Official Receiver s role 221 Appointment of a liquidator by creditors and contributories 221 Appointment of a liquidator after voluntary arrangement or administration 221 Liquidation committees 222 The position regarding contributories 222 The liquidator s general duties 223 Distribution of surplus 223 Final meeting 223 17 General Winding Up Provisions 225 Introduction 225 Limits of presentation 226 Members as contributories 226 Liquidators 228 Malpractice before and during winding up 229 Transactions at undervalue and preferences 238 Matters arising after winding up 242 18 Company Directors Disqualification 247 Introduction 247 Becoming disqualified 249 Consequences of disqualification 253 19 Mergers and Acquisitions 255 Introduction 255 Memberships in common 255 A central vehicle 256 LLPs as partners 256 xii Contents LLP groups 256 The interface with companies 257 Accounting on mergers and acquisitions 257 The differences involved 258 Joint ventures 258 20 Risk Management and LLPs 259 LLPs as a risk management tool 259 Personal liability 259 Insolvency-related risks 261 Operational risks 262 Appendix 1: LLP Forms 266 Appendix 2: LLP Fees 269 Appendix 3: Inland Revenue Guidance 273 Appendix 4: Precedents 283 Appendix 5: The Law Society Recognised Bodies - Limited Liability Partnerships, Professional Ethics Booklet updated July 2006 336 Appendix 6: Statement of Recommended Practice (SORP) on accounting by Limited Liability Partnerships 370 Appendix 7: Security given for Funding Firms, Guidance from the Rules & Ethics Committee - issued February 2005 423 Index 427 ХШ Limited Liability Partnerships Handbook, 2nd edition isa practical guide to the business vehicle which is fast becoming the entity of choice for the forward-thinking professional services firm and general businesses. It offers clear descriptions of the nature and consequences of Limited Liability Partnerships (LLPs) and assists with the process of conversion from a partnership, covering the formation of and transfer of business to LLPs; relationships between members, the LLP and themselves; accounting; taxation; and insolvency. This new edition has been fully revised and updated to include: • the revisions to the Accounting SORP • the replacement of Stamp Duty with SDLT • new regulations on the tax front • changes in the underlying legislation • the introduction of International Financial Reporting standards • Guidance from the Law Society on: -Terms of debentures to be issued by law firms - Use of the word partners* to describe members and others - Exclusion/limitation of possible personal tortious liability for members Practically oriented, and written for a non-specialist readership this comprehensive handbook will prove invaluable to every Limited Liability Partnership and every partnership planning to convert. A former solicitors Managing Partner, Simon Young took the MBA in Legal Practice Management at Nottingham Law School in 1998. He represents the Law Management Section on the Law Society Council. In 2002 he established his own business, to undertake consultancy and training work. He has experience of assisting over 30 law firms of varying sizes with conversion to LLP status, including the drafting of all conversion documentation for them, of advising firms on management ancf structural matters and compliance issues.
adam_txt	Contents Preface Ό Table of Cases XV Table of Statutes XüU Table of Statutes Instruments xxiii 1 The Background and Legislative Development 1 The spread of partnership law 1 In the beginning was the partnership 1 The Companies Acts 2 Limited partnerships 2 The restrictions of partnerships 2 The rise of personal liability 3 Introducing the concept of limited liability partnerships 3 The partnership ethos 5 The role of the Inland Revenue 5 The protection of the public 6 The main regulations 6 Other regulations 7 A comprehensible version 7 Commencement 7 Application of the Act 8 2 WhatisanLLP? 9 The definition of an LLP 9 An LLP's corporate personality 9 The moment of creation 10 Unlimited capacity 10 Unlimited maximum size 10 Minimum size 10 Duration and continuity 11 Disapplication of partnership law 11 The requirements for incorporation 12 Association - reality or illusion? 12 The requirement of a lawful business 12 The requirement for profit 13 Premature incorporation 13 3 The Process of Formation and Naming 15 The incorporation document — general No agreement reauired 15 15 Vil Contents The incorporation document - requirements 16 The scheduled requirements 16 The format of names - general 16 The format of names - Wales 17 The choice of name - avoiding existing names 17 The choice of name - other restrictions 17 Names that are 'too like' others 18 Misleading names 18 Application to set aside Secretary of State's direction 18 Failure to comply with direction 19 The registered office 19 Incorporation fees 19 Publication of the LLP's name 19 LLPseal 20 Particulars in correspondence 20 Application of the Business Names Act 1985 21 Professional requirements for letterhead 21 Post Formation Administration 22 Change of name 22 Change of registered office 22 Steps to follow changes 23 Joining/leaving members 23 Changes in designated members 24 Change of members' details 24 Enforcement of notice requirements 24 Annual returns 25 Ensuring internal compliance 26 The Transfer of Business 27 The concept of transfer 27 The extent of transfer 27 Cessation of the existing business 28 Advantages of transitional provisions 29 Disadvantages of transitional provisions 29 Dissolution agreement 29 Transfer agreement 30 The effect of personnel changes 30 The scope of the transfer agreement 31 Conclusion 43 Membership Concepts 44 The terminology of membership 44 Subscriber members 45 Joining as a member by agreement 45 Eligibility for membership 45 Members are not usually employees 46 Members as 'workers' for statutory purposes 46 The basis of membership 47 viii Contents 10 11 No duty of good faith between members 47 The problems of providing a duty of good faith 48 Limitations on a member's authority 48 The effect of cessation of membership 50 The possibility of an individual member's liability 51 Restrictions on management or administration 54 Registration of members' details 56 Designated Members 58 Reasons for the creation of 'designated members' 58 What are designated members for? 58 What is a designated member? 59 Duties of designated members 59 Creation of designated powers by agreement 61 Using the opportunity of designation 61 Designation of all members 61 Designation of particular members 62 Changing the approach 62 Stated obligations of designated members 64 Contrast with proposals for directors' responsibilities 64 Underlying obligations 65 Criminal Justice Act statements 65 Governance of the LLP 66 General 66 The default provisions 68 Additional provisions 81 Taxation of LLPs 86 General 86 Income tax 88 Capital gains tax 91 Inheritance tax 93 Stamp duty and stamp duty land tax 94 National insurance 97 Value added tax 98 Accounts and Auditing 99 Introduction 99 Preparation of accounts 101 Approval of accounts and report 105 Delivery and distribution of accounts 107 Correction of defective accounts 113 Exemptions for small and medium-sized LLPs etc 115 Auditors 121 Supplementary matters 130 Members'Financial Interests 132 Introduction 132 IX Contents The underlying principles 132 The degree of disclosure 133 Comparison with other jurisdictions 133 Requirements for non-exempt LLPs - the balance sheet 133 Profit and loss accounts 137 Notes to the balance sheet - paragraph 37 A information 139 Notes to the profit and loss account - paragraph 56A information 140 Information not needing disclosure 141 Exemption for small LLPs 141 Exemption for qualifying small LLPs with abbreviated balance sheets 141 Summary of disclosure requirements 142 Annual accounting documentation requirements 142 12 Miscellaneous Provisions 143 Introduction 143 Minimum membership 143 Contractual requirements 144 Debentures 146 Registration of charges 151 Investigations of an LLP's affairs 158 Arrangements and reconstructions 165 Protection from unfair prejudice 168 13 Voluntary Arrangements 173 Applying the 1986 Act 173 The concept of voluntary arrangements 173 The role of the nominee/supervisor 174 Framing the proposals 175 Practical difficulty of LLP arrangements 175 Proposing the arrangement 175 The LLP's proposal 176 Proposing a moratorium 177 Obtaining a moratorium 177 The effect of a moratorium 177 The nominee's responsibilities 178 The creditors' meeting 178 Conduct of the meeting 179 Voting at creditors' meetings 179 Voting at members' meetings 179 Majorities at creditors' meetings 180 Majorities at members' meetings 180 Adjournments of meetings 180 Acceptance of modifications by the LLP 181 Passing of property 181 Reporting the meeting 181 The effect of approval 182 Subsequent court intervention 182 Contents Appointment of a supervisor by the court 182 Proposals by administrator or liquidator 183 Revocation or suspension of the arrangement 183 The supervisor's duties 184 Completion of the arrangement 184 Failure of an arrangement 184 14 Administration 186 Introduction 186 The purposes of administration 187 The status of an administrator 187 Applying for an administration order 187 Presentation of the application 188 Notification of application 188 The LLP as petitioner 188 Orders to be made 188 Appointment by a floating charge holder 189 Appointment by the LLP or its members 189 Interaction with an administrative receiver 190 The effect of entering into administration 190 Interim moratorium 191 Qualification of the above prohibitions 191 Notification of the order 191 Submission of a statement of affairs 192 Contents of the statement of affairs 192 The administrator's proposals 193 When creditors' meeting may be unnecessary 193 Consideration of proposals by creditors 193 Notifying the outcome of the meeting 194 Revision of proposals 194 General duties and powers of the administrator 195 Power to deal with property subject to floating charge 195 Power to deal with property subject to fixed charge 196 Challenges to the administrator 196 Potential orders on an application 196 Misfeasance 197 Ending administrations 197 Replacing an administrator 199 Filling a vacancy 200 Release of the administrator 200 Charges and liabilities due to the administrator 201 Joint and concurrent administrators 201 Receivers and administrative receivers 201 Administration and receivership affecting solicitors LLPs 202 15 Voluntary Winding Up 203 General 203 Members' voluntary winding up 205 xi Contents Creditors' voluntary winding up 207 Provisions applying to all types of voluntary winding up 209 16 Winding Up by the Court 213 Introduction 213 Choice of court 213 Circumstances leading to compulsory winding up 214 Inability to pay debts 214 Statutory demands 215 Just and equitable 216 Interaction with other remedies 216 Potential petitioners 217 Petition by the Secretary of State 217 Commencement of a winding up 217 Dispositions between commencement and order 218 Protection between commencement and order 218 The court's powers 219 The LLP's statement of affairs 219 Public examination of members 220 Provisional liquidators 220 Appointment of a liquidator - the Official Receiver's role 221 Appointment of a liquidator by creditors and contributories 221 Appointment of a liquidator after voluntary arrangement or administration 221 Liquidation committees 222 The position regarding contributories 222 The liquidator's general duties 223 Distribution of surplus 223 Final meeting 223 17 General Winding Up Provisions 225 Introduction 225 Limits of presentation 226 Members as contributories 226 Liquidators 228 Malpractice before and during winding up 229 Transactions at undervalue and preferences 238 Matters arising after winding up 242 18 Company Directors Disqualification 247 Introduction 247 Becoming disqualified 249 Consequences of disqualification 253 19 Mergers and Acquisitions 255 Introduction 255 Memberships in common 255 A central vehicle 256 LLPs as partners 256 xii Contents LLP groups 256 The interface with companies 257 Accounting on mergers and acquisitions 257 The differences involved 258 Joint ventures 258 20 Risk Management and LLPs 259 LLPs as a risk management tool 259 Personal liability 259 Insolvency-related risks 261 Operational risks 262 Appendix 1: LLP Forms 266 Appendix 2: LLP Fees 269 Appendix 3: Inland Revenue Guidance 273 Appendix 4: Precedents 283 Appendix 5: The Law Society Recognised Bodies - Limited Liability Partnerships, Professional Ethics Booklet updated July 2006 336 Appendix 6: Statement of Recommended Practice (SORP) on accounting by Limited Liability Partnerships 370 Appendix 7: Security given for Funding Firms, Guidance from the Rules & Ethics Committee - issued February 2005 423 Index 427 ХШ Limited Liability Partnerships Handbook, 2nd edition isa practical guide to the business vehicle which is fast becoming the entity of choice for the forward-thinking professional services firm and general businesses. It offers clear descriptions of the nature and consequences of Limited Liability Partnerships (LLPs) and assists with the process of conversion from a partnership, covering the formation of and transfer of business to LLPs; relationships between members, the LLP and themselves; accounting; taxation; and insolvency. This new edition has been fully revised and updated to include: • the revisions to the Accounting SORP • the replacement of Stamp Duty with SDLT • new regulations on the tax front • changes in the underlying legislation • the introduction of International Financial Reporting standards • Guidance from the Law Society on: -Terms of debentures to be issued by law firms - Use of the word "partners* to describe members and others - Exclusion/limitation of possible personal tortious liability for members Practically oriented, and written for a non-specialist readership this comprehensive handbook will prove invaluable to every Limited Liability Partnership and every partnership planning to convert. A former solicitors' Managing Partner, Simon Young took the MBA in Legal Practice Management at Nottingham Law School in 1998. He represents the Law Management Section on the Law Society Council. In 2002 he established his own business, to undertake consultancy and training work. He has experience of assisting over 30 law firms of varying sizes with conversion to LLP status, including the drafting of all conversion documentation for them, of advising firms on management ancf structural matters and compliance issues.
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spelling	Young, Simon Verfasser aut Limited liability partnerships handbook Simon Young 2. ed. Haywards Heath, West Sussex Tottel 2007 xxiv, 438 S. txt rdacontent n rdamedia nc rdacarrier 1. Aufl. u.d.T.: Young, Simon: Tolley's limited liability partnerships handbook Limited liability partnership Great Britain Großbritannien Früher u.d.T. Young, Simon Tolley's limited liability partnerships handbook (DE-604)BV026392085 http://www.loc.gov/catdir/toc/fy0713/2007407135.html Table of contents only Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016402432&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016402432&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Klappentext
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title	Limited liability partnerships handbook
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title_full	Limited liability partnerships handbook Simon Young
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title_full_unstemmed	Limited liability partnerships handbook Simon Young
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title_short	Limited liability partnerships handbook
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